Kolkata Court April 1957 Judgments
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National Carbon Co. (India) Ltd. Vs. M.N. Gan, Judge, Labour Appellate ...
Court: Kolkata
Decided on: Apr-12-1957
Reported in: AIR1957Cal500
ORDERSinha, J. 1. The petitioner is the National Carbon Co. (India) Ltd., a well-known company engaged in the manufacture of 'eveready' brand batteries and similar goods. In the year 1949, some of the workmen of the petitioner Company demanded bonus. Following upon this demand, the petitioner Company introduced a fund called the Joint Contributory Fund. This is a fund to which the workmen make contribution at a certain rate and the Company makes its own contribution. It is in the nature of a savings fund, the rules whereof are set out in annexure 'B' to the petition. It will appear therefrom that contribution to this fund is optional on the part of the workmen, and in case of discharge on account of misconduct the Company is not liable to make any contribution. On or about the 15th of January, 1951 the workmen through their representatives entered into an agreement or settlement with the petitioner Company in the course of conciliation proceedings. The agreement provided that it settle...
Bridges (inspector of Taxes) Vs. Hewitt.
Court: Kolkata
Decided on: Apr-11-1957
Reported in: [1958]33ITR885(Cal)
JENKINS L.J. stated the facts and continued : I propose in the first instance to consider the question of tax liability on the footing that if there was any liability to tax at all the taxable receipt consisted of the value on July 27, 1953, of the shares transferred on that date to the appellants respectively (namely, Pounds 36,000 in each case), which accordingly constituted a receipt of the year 1953-1954; putting aside for later consideration the appellants alternative argument to the effect that if, contrary to their main contention, there was any liability to tax at all, the taxable receipt consisted of the value as at the date of the deeds of covenant (namely, December 30, 1945) of the benefits conferred on them respectively by those deeds, which would be a receipt of the year 1945-1946 and accordingly out of time for the purposes of assessment; and also the special contention put forward on behalf of Hewitt to the effect that the special contention put forward on behalf of Hewi...
Sm. Shibarani Debi and anr. Vs. Sm. Ratnamala Debi and ors.
Court: Kolkata
Decided on: Apr-10-1957
Reported in: AIR1958Cal130,61CWN723
Mitter, J. 1. This is an application for quashing certain proceedings under Sections 423 and 423/109, Penal Code, now pending against the petitioners in the Court of Shri P.C. Chakrabarty, Magistrate, 2nd Class, Alipore. A revisional application to the learned Sessions Judge for making a Reference to this Court recommending that the proceedings be quashed was rejected,2. The petitioner Sm. Shibarani Debi claims to be the widow of one Dasarathi Banerjee, who predeceased his father. In the ordinary course, the estate belonging to Dasarathi's father would devolve upon Dasarathi's widow. It is common case that the petitioner executed two documents, in each of which she described herself as the widow of Dasarathi Banerjee. These documents purported to transfer, for legal necessity, certain properties left by Dasarathi's father. The opposite party's case was that the petitioner Shibarani having married a second time, had ceased to be Dasarathi's widow and that in the conveyances concerned sh...
Kalinath Chatterjee Vs. Nagendra Nath Chatterjee
Court: Kolkata
Decided on: Apr-09-1957
Reported in: AIR1959Cal81,62CWN791
S.R. Das Gupta, J.1. This is an appeal against an order of the Subordinate Judge. Third Court, Alipore, granting probate of the Will of one Kedar Nath Chatterjee deceased. The only ground urged before us in support of this appeal was that the application for probate was barred by the law of limitation. It should be noted that the Will in question was executed on the 30th May, 1925. The testator died on the 30th October 1931. The present application for probate was made on the 17th March, 1933.2. Mr. Sen Gupta, in support of his contention, namely, that the application for probate, at the time when it was made, was barred by the law of limitation, urged that Article 181 of the Limitation Act would apply to an application for probate. Mr. Sen Gupta also contended that if we hold that an application for probate is to be regulated by the provisions of the Code of Civil Procedure even then Article 181 of the Limitation Act would be applicable to such application.3. Article 181 of the Limita...
Nagendra Nath Shah Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-09-1957
Reported in: AIR1957Cal463,61CWN831,[1957]8STC641(Cal)
ORDERSinha, J.1. The facts in this case are briefly as follows: The petitioner carries on business under the name and style of Messrs. N. N. Shah, and the firm as such is a registered dealer as contemplated under the Bengal Finance (Sales Tax) Act 1941 (hereinafter called the 'Act'). The registered address at which the business was being carried on was No. 4, Baithakkhana, 2nd Lane, Calcutta. On or about 31-8-1949 there was an asesssment of sales tax of the said business for the period of four quarters ending on the last day of Chaitra 1354 B. S. The assessment was made by Sri K. B. Roy, the then Commercial Tax Officer, Sealdah Charge, The taxable turnover was computed at Rs. 1,61,713-0-0. After the assessment was made, it was detected by the Assistant Commissioner, by making cross-reference to other dealers with whom the petitioner had dealings, that there was a suppression of certain purchases and sales and that the books and documents kept were not true. On or about 7-12-1949 the As...
Mohanlal Chandra Vs. Commr. of Commercial Taxes and ors.
Court: Kolkata
Decided on: Apr-04-1957
Reported in: AIR1958Cal171,61CWN763
ORDERBose, J.1. This is an application under Article 226 of the Constitution for appropriate Writs quashing an assessment order of a Commercial Tax Officer in respect of certain sales tax relating to the business of the petitioner, and directing the opposite parties to forbear from giving effect to the order of assessment and notice of demand in respect of the tax assessed or to take further proceeding in a Certificate case pending for realisation of the amount assessed.2. The case of the petitioner is that on or about 16th January 1950 the petitioner who was a medical student along with his two minor brothers started a partnership business for dealing in medicines and chemical goods under the name & style of Paran Chunder Chunder & Co. at room no. a 14 Bagree market at premises No. 71/1, Canning Street, Calcutta. The said firm was however not registered under the provisions of the Indian Partnership Act. On February 17, 1950, the partnership concerned applied for grant of a registrati...
Gouri Sankar Prosad Vs. Kashi Prosad Khaitan and anr.
Court: Kolkata
Decided on: Apr-03-1957
Reported in: AIR1957Cal648,61CWN725
P.N. Mookerjee, J. 1. This Rule is directed against an order passed by the learned Subordinate Judge, Second Court, Alipore, under Section 63 of the Code of Civil Procedure.2. The petitioner and the opposite party No. 1 are both creditors of opposite party No. 2 against whom they have obtained separate decrees for money. The petitioner applied for execution of his decree in Money Execution Case No. 65 of 1056 of the Second Court of the Munsif at Monghyr. The opposite party put his decree into execution in Money Execution Case No. 47 of 1956 of the Second Court of the Subordinate Judge at Alipore. The judgment-debtor is an employee of the Eastern Railway, having its headquarter at Howrah. Both the decree-holders wanted, to attach his salary and attachment orders were issued by both the Second Court of the Monisif at Monghyr and the Second Court of the Subordinate Judge at Alipore. Thereafter the petitioner applied before the learner Subordinate Judge, Alipore, for recalling his order of...
Onkarmal Agarwalla and ors. Vs. Bireswar Hazra and ors.
Court: Kolkata
Decided on: Apr-02-1957
Reported in: AIR1959Cal195,61CWN970
S.C. Lahiri, J. 1. The subject matter of dispute in this appeal by the plaintiffs is subsoil right in an area of 382 acres of land out of which 340 acres appertain to R. S. mouza Sangramgarh and 42 acres to R. S. mouza Samdi. These two mouzas are two of 32 mouzas of Taraf Achra and they appertain to four Touzis, viz., Tauzi Nos. 21, 22, 23 and 24 of the Manbhum Collectorate, 1/3rd to Tauzi No. 21, 1/6th to Tauzi No. 23 and the remaining 1/2 share to Tauzis Nos. 22 and 24. According to the plaintiffs all the four tauzis are parts of a permanently settled estate known as Pandra Estate which consists of three branches, the senior branch being known as Pandra Raj, another branch being known as Sambandhapur Babus and the third and the juniormost branch as Jemeri Thakurs. According to some family arrangements the Pandra Raj which is represented in this litigation by Raja Sam Sundar Sing (Defendant No. 22) became entitled to Tauzis Nos. 21 and 23 and the Sambandhapur Babus to Tauzis Nos. 22 a...
In Re: Aryan Bank Ltd. (In Liqn.)
Court: Kolkata
Decided on: Apr-02-1957
Reported in: AIR1957Cal532
ORDERP.B. Mukharji, J.1. This is an application by the present Court Liquidator attached to the High Court at Calcutta for an order or direction whether the security is to be furnished by him and if so, for fixing the amount of such security and in case security is to be furnished, then he asks leave to be granted to pay the annual premium and the surcharge premium payable to the Insurance Co. in respect of such security out of the funds lying in the separate interest cash account of the different banks in his charge.2. The previous Court Liquidator was asked to furnish security by this Court for the sum of Rs. 2,00,000. The Court made such order following the previous practice when liquidators were private liquidators or Official Receiver appointed as liquidators by the orders of Court in specific cases.3. That practice however now requires to be reviewed in the light of the new Companies Act, 1956, and the Banking Companies Act. The legal situation has now considerably changed. The q...
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